Bill Text: NY S07998 | 2019-2020 | General Assembly | Introduced

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Bill Title: Extends the authorization of the county of Onondaga to impose an additional rate of sales and compensating use taxes until November 30, 2023.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-03-09 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S07998 Detail]

Download: New_York-2019-S07998-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          7998

                    IN SENATE

                                      March 9, 2020
                                       ___________

        Introduced  by  Sen.  MAY  --  read  twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations

        AN ACT to amend the tax law, in relation to extending the  authorization
          of  the  county  of Onondaga to impose an additional rate of sales and
          compensating use taxes

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Clause 37 of subparagraph (i) of the opening paragraph of
     2  section 1210 of the tax law, as amended by section 1 of  subpart  EE  of
     3  part A of chapter 61 of the laws of 2017, is amended to read as follows:
     4    (37) the county of Onondaga is hereby further authorized and empowered
     5  to  adopt  and amend local laws, ordinances or resolutions imposing such
     6  taxes at a rate that is one percent additional to the three percent rate
     7  authorized above in this paragraph for such county for the period begin-
     8  ning September first, two thousand four, and ending November  thirtieth,
     9  two thousand [twenty] twenty-three;
    10    §  2.  Notwithstanding  any contrary provision of law, net collections
    11  from the additional one percent rate of sales and compensating use taxes
    12  which may be imposed  by  the  county  of  Onondaga  during  the  period
    13  commencing  December  1,  2020 and ending November 30, 2021, pursuant to
    14  the authority of section 1210 of the tax law, shall not  be  subject  to
    15  any revenue distribution agreement entered into under subdivision (c) of
    16  section  1262  of the tax law, but shall be allocated and distributed or
    17  paid, at least quarterly, as follows: (i) 1.58% to the county of Ononda-
    18  ga for any county purpose; (ii) 97.79% to  the  city  of  Syracuse;  and
    19  (iii) .63% to the school districts in accordance with subdivision (a) of
    20  section 1262 of the tax law.
    21    §  3.  Notwithstanding  any contrary provision of law, net collections
    22  from the additional one percent rate of sales and compensating use taxes
    23  which may be imposed  by  the  county  of  Onondaga  during  the  period
    24  commencing  December  1,  2021 and ending November 30, 2022, pursuant to
    25  the authority of section 1210 of the tax law, shall not  be  subject  to
    26  any revenue distribution agreement entered into under subdivision (c) of

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15211-01-0
        S. 7998                             2

     1  section  1262  of the tax law, but shall be allocated and distributed or
     2  paid, at least quarterly, as follows: (i) 1.58% to the county of Ononda-
     3  ga for any county purpose; (ii) 97.79% to  the  city  of  Syracuse;  and
     4  (iii) .63% to the school districts in accordance with subdivision (a) of
     5  section 1262 of the tax law.
     6    §  4.  Notwithstanding  any contrary provision of law, net collections
     7  from the additional one percent rate of sales and compensating use taxes
     8  which may be imposed  by  the  county  of  Onondaga  during  the  period
     9  commencing  December  1,  2022 and ending November 30, 2023, pursuant to
    10  the authority of section 1210 of the tax law, shall not  be  subject  to
    11  any revenue distribution agreement entered into under subdivision (c) of
    12  section  1262  of the tax law, but shall be allocated and distributed or
    13  paid, at least quarterly, as follows: (i) 1.58% to the county of Ononda-
    14  ga for any county purpose; (ii) 97.79% to  the  city  of  Syracuse;  and
    15  (iii) .63% to the school districts in accordance with subdivision (a) of
    16  section 1262 of the tax law.
    17    § 5. This act shall take effect immediately.